Section 208 — Income Tax Act 2007: Overview of Chapter

Overview of Chapter 208 This Chapter provides for EIS relief to be withdrawn or reduced under—

a section 209 (disposal of shares),

b section 211 (call options),

c section 212 (put options),

d section 213 (value received by the investor),

e section 224 (repayments etc of share capital to other persons),

f section 232 (acquisition of a trade or trading assets),

g section 233 (acquisition of share capital),

and h section 234 (relief subsequently found not to have been due).